2 The plant manager of the Ohio factory is responsible for two cost centers: Clothing and Shoes. Responsibility accounting reports for the Ohio factory (incomplete) and for the Shoes department (complete) follow. 1.5 Manager, Shoes Department points Controllable Costs Direct materials Direct labor Supplies used Totals eBook Over (Under) Budget $ (1,300) Budgeted $ 33,200 17,200 9,000 Actual $ 31,900 18,000 11,160 $ 59,400 $ 61,060 $ 1,660 800 2,160 Print Complete the report for the Ohio factory by determining the missing items. (Enter under-budget amounts with a minus sign.) Plant Manager, Ohio Factory Controllable Costs Salaries, department managers References Rent Insurance Clothing department Shoes department Totals Budgeted Actual Over (Under) Budget $ 20,800 $ 20,800 $ 9,300 9,300 0 3,000 3,360 40,800 39,740 $ 133,300 $ 134,260 $ 960